現金流量表僅顯示部份重要科目, 完整財報可參考這裡 玩股撇步(動畫小學堂)
- 現金流量表可以看出盈餘的品質
- 小心自由現金流量近3年都小於0的公司
- 營運現金流量要大於稅後淨利，除非受到應收帳款和存貨影響
- 營運現金流量不應該都是流出
- 其它調整項如果佔太大比例可能有問題
- 注意增加的資本支出是不是能在以後帶來更多的營運現金流量
- 注意折舊的增減對毛利率的影響
- 約當比率 = 營運現金流量 / (稅後淨利+折舊+攤提), 這個比例越接近100%代表公司專注本業且實際能賺到錢
| 營運現金流量 YoY | 投資現金流量 YoY | 籌資現金流量 YoY | 其他營業調整項 YoY | 自由現金流量 YoY | 資本支出 YoY | 其他投資調整項 YoY | 資本支出佔營收(%) YoY | 營業利益 YoY | 稅後淨利 YoY | 折舊 YoY | 攤提 YoY | 約當比率(%) YoY | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 2.85 | -5.0 | -3.34 | 0 | -0.15 | 0 | -0.22 | 0 | -0.49 | 0 | 0.25 | 400.0 | 0.03 | 50.0 | 1.94 | 371.73 | 1.44 | 0 | 1.36 | 1842.86 | 0.59 | -14.49 | 0 | 0 | 146.15 | -62.97 |
| 2022 (9) | 3.0 | 0 | -0.02 | 0 | -1.36 | 0 | -0.13 | 0 | 2.98 | 2383.33 | 0.05 | -88.64 | 0.02 | -77.78 | 0.41 | -85.14 | -0.49 | 0 | 0.07 | -56.25 | 0.69 | 2.99 | 0 | 0 | 394.74 | 0 |
| 2021 (8) | -0.12 | 0 | 0.24 | 0 | -0.91 | 0 | 0.2 | 17.65 | 0.12 | 0 | 0.44 | 175.0 | 0.09 | 0 | 2.76 | 160.67 | 0.18 | -91.96 | 0.16 | -88.89 | 0.67 | 6.35 | 0 | 0 | -14.46 | 0 |
| 2020 (7) | 2.0 | -0.99 | -2.28 | 0 | -0.67 | 0 | 0.17 | 41.67 | -0.28 | 0 | 0.16 | 6.67 | -0.1 | 0 | 1.06 | 8.15 | 2.24 | 31.76 | 1.44 | 20.0 | 0.63 | -3.08 | 0 | 0 | 96.62 | -11.51 |
| 2019 (6) | 2.02 | 132.18 | -2.05 | 0 | -2.4 | 0 | 0.12 | 1100.0 | -0.03 | 0 | 0.15 | -89.8 | 0 | 0 | 0.98 | -91.57 | 1.7 | 254.17 | 1.2 | 90.48 | 0.65 | 25.0 | 0 | 0 | 109.19 | 49.35 |
| 2018 (5) | 0.87 | 0 | 0.78 | -88.09 | -0.59 | 0 | 0.01 | 0 | 1.65 | -71.1 | 1.47 | 13.08 | -0.04 | 0 | 11.62 | -21.07 | 0.48 | 0 | 0.63 | 0 | 0.52 | 44.44 | 0.04 | -33.33 | 73.11 | 0 |
| 2017 (4) | -0.84 | 0 | 6.55 | 174.06 | -0.6 | 0 | 0 | 0 | 5.71 | 1089.58 | 1.3 | 10.17 | -0.03 | 0 | 14.72 | -32.88 | -0.4 | 0 | -0.44 | 0 | 0.36 | 12.5 | 0.06 | 50.0 | 0.00 | 0 |
| 2016 (3) | -1.91 | 0 | 2.39 | 35.8 | -0.93 | 0 | 0.14 | 0 | 0.48 | -44.19 | 1.18 | 1585.71 | -0.1 | 0 | 21.93 | 855.66 | -1.25 | 0 | -1.04 | 0 | 0.32 | -5.88 | 0.04 | 0 | 0.00 | 0 |
| 2015 (2) | -0.9 | 0 | 1.76 | 0 | -2.75 | 0 | -0.23 | 0 | 0.86 | -5.49 | 0.07 | 0 | -0.14 | 0 | 2.30 | 0 | -1.04 | 0 | -0.54 | 0 | 0.34 | -2.86 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | 1.4 | -47.96 | -0.49 | 0 | -2.16 | 0 | 0.03 | 0 | 0.91 | -24.79 | 0 | 0 | 0.02 | 0 | -0.00 | 0 | 0.71 | -22.83 | 0.85 | 0.0 | 0.35 | -27.08 | 0 | 0 | 116.67 | -42.32 |
| 營運現金流量 QoQ YoY | 投資現金流量 QoQ YoY | 籌資現金流量 QoQ YoY | 其他營業調整項 QoQ YoY | 自由現金流量 QoQ YoY | 資本支出 QoQ YoY | 其他投資調整項 QoQ YoY | 資本支出佔營收(%) QoQ YoY | 營業利益 QoQ YoY | 稅後淨利 QoQ YoY | 折舊 QoQ YoY | 攤提 QoQ YoY | 約當比率(%) QoQ YoY | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | -0.09 | -113.64 | -107.14 | 0.58 | 184.06 | 133.14 | -0.86 | 0 | -514.29 | 0.13 | 225.0 | 156.52 | 0.49 | 1733.33 | 200.0 | 0.01 | 116.67 | -87.5 | -0.01 | 0 | 0 | 0.27 | 116.22 | -89.41 | 0.3 | -46.43 | -30.23 | 0.28 | -48.15 | -42.86 | 0.15 | 0.0 | 7.14 | 0 | 0 | 0 | -20.93 | -121.88 | -110.47 |
| 24Q2 (19) | 0.66 | 88.57 | 500.0 | -0.69 | 18.82 | -3550.0 | 0 | 0 | 0 | 0.04 | 118.18 | 144.44 | -0.03 | 94.0 | -123.08 | -0.06 | -185.71 | -700.0 | 0 | 0 | -100.0 | -1.65 | -173.0 | -634.07 | 0.56 | 75.0 | 40.0 | 0.54 | 14.89 | 14.89 | 0.15 | 0.0 | 7.14 | 0 | 0 | 0 | 95.65 | 69.44 | 430.43 |
| 24Q1 (18) | 0.35 | -48.53 | -56.25 | -0.85 | -325.0 | 39.72 | 0 | 0 | 0 | -0.22 | -229.41 | -266.67 | -0.5 | -204.17 | 18.03 | 0.07 | -53.33 | 600.0 | 0 | -100.0 | -100.0 | 2.26 | -50.47 | 624.84 | 0.32 | 6.67 | 3.23 | 0.47 | 213.33 | 88.0 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0 | 56.45 | -75.09 | -71.77 |
| 23Q4 (17) | 0.68 | -46.03 | 44.68 | -0.2 | 88.57 | -300.0 | 0 | 100.0 | 100.0 | 0.17 | 173.91 | -29.17 | 0.48 | 197.96 | 14.29 | 0.15 | 87.5 | 1600.0 | 0.01 | 0 | -50.0 | 4.56 | 80.66 | 1504.26 | 0.3 | -30.23 | 150.0 | 0.15 | -69.39 | 400.0 | 0.15 | 7.14 | -6.25 | 0 | 0 | 0 | 226.67 | 13.33 | -8.37 |
| 23Q3 (16) | 1.26 | 1045.45 | -8.7 | -1.75 | -8850.0 | -695.45 | -0.14 | 0 | 6.67 | -0.23 | -155.56 | -155.56 | -0.49 | -476.92 | -142.24 | 0.08 | 700.0 | 0 | 0 | -100.0 | 100.0 | 2.52 | 717.67 | 0 | 0.43 | 7.5 | 816.67 | 0.49 | 4.26 | 68.97 | 0.14 | 0.0 | -22.22 | 0 | 0 | 0 | 200.00 | 1009.09 | -31.88 |
| 23Q2 (15) | 0.11 | -86.25 | -42.11 | 0.02 | 101.42 | 0.0 | 0 | 0 | 0 | -0.09 | -50.0 | -50.0 | 0.13 | 121.31 | -38.1 | 0.01 | 0.0 | -80.0 | 0.01 | 0.0 | 0.0 | 0.31 | -0.93 | -79.51 | 0.4 | 29.03 | 266.67 | 0.47 | 88.0 | 1275.0 | 0.14 | -6.67 | -22.22 | 0 | 0 | 0 | 18.03 | -90.98 | -86.71 |
| 23Q1 (14) | 0.8 | 70.21 | -22.33 | -1.41 | -2720.0 | 0 | 0 | 100.0 | 0 | -0.06 | -125.0 | 57.14 | -0.61 | -245.24 | -159.22 | 0.01 | 200.0 | 0 | 0.01 | -50.0 | 0 | 0.31 | 195.95 | 0 | 0.31 | 158.33 | 200.0 | 0.25 | 733.33 | 219.05 | 0.15 | -6.25 | -16.67 | 0 | 0 | 0 | 200.00 | -19.15 | 0 |
| 22Q4 (13) | 0.47 | -65.94 | 9.3 | -0.05 | 77.27 | -25.0 | -1.2 | -700.0 | 0 | 0.24 | 366.67 | 60.0 | 0.42 | -63.79 | 7.69 | -0.01 | 0 | -110.0 | 0.02 | 200.0 | -66.67 | -0.32 | 0 | -114.09 | 0.12 | 300.0 | 400.0 | 0.03 | -89.66 | 133.33 | 0.16 | -11.11 | -5.88 | 0 | 0 | 0 | 247.37 | -15.75 | -53.98 |
| 22Q3 (12) | 1.38 | 626.32 | 13900.0 | -0.22 | -1200.0 | -214.29 | -0.15 | 0 | 83.52 | -0.09 | -50.0 | -28.57 | 1.16 | 452.38 | 1550.0 | 0 | -100.0 | -100.0 | -0.02 | -300.0 | 0 | -0.00 | -100.0 | -100.0 | -0.06 | 75.0 | 0 | 0.29 | 825.0 | 866.67 | 0.18 | 0.0 | 5.88 | 0 | 0 | 0 | 293.62 | 116.35 | 5972.34 |
| 22Q2 (11) | 0.19 | -81.55 | 122.89 | 0.02 | 0 | -95.65 | 0 | 0 | 0 | -0.06 | 57.14 | -185.71 | 0.21 | -79.61 | 156.76 | 0.05 | 0 | -80.0 | 0.01 | 0 | 0.0 | 1.51 | 0 | -73.61 | -0.24 | 22.58 | -233.33 | -0.04 | 80.95 | -128.57 | 0.18 | 0.0 | 5.88 | 0 | 0 | 0 | 135.71 | 0 | 150.69 |
| 22Q1 (10) | 1.03 | 139.53 | 255.17 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | -0.14 | -193.33 | -380.0 | 1.03 | 164.1 | 472.22 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | -0.00 | -100.0 | -100.0 | -0.31 | -675.0 | -875.0 | -0.21 | -133.33 | -400.0 | 0.18 | 5.88 | 5.88 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 21Q4 (9) | 0.43 | 4400.0 | 79.17 | -0.04 | 42.86 | 60.0 | 0 | 100.0 | 0 | 0.15 | 314.29 | 400.0 | 0.39 | 587.5 | 178.57 | 0.1 | 66.67 | 42.86 | 0.06 | 0 | 175.0 | 2.30 | 46.7 | 31.67 | -0.04 | 0 | -106.9 | -0.09 | -400.0 | -131.03 | 0.17 | 0.0 | 6.25 | 0 | 0 | 0 | 537.50 | 10850.0 | 907.81 |
| 21Q3 (8) | -0.01 | 98.8 | -103.33 | -0.07 | -115.22 | 95.07 | -0.91 | 0 | -37.88 | -0.07 | -200.0 | -216.67 | -0.08 | 78.38 | 92.86 | 0.06 | -76.0 | 200.0 | 0 | -100.0 | 100.0 | 1.57 | -72.48 | 250.26 | 0 | -100.0 | -100.0 | 0.03 | -78.57 | -93.48 | 0.17 | 0.0 | 13.33 | 0 | 0 | 0 | -5.00 | 98.13 | -110.17 |
| 21Q2 (7) | -0.83 | -386.21 | -293.02 | 0.46 | 518.18 | 161.33 | 0 | 0 | 0 | 0.07 | 40.0 | -30.0 | -0.37 | -305.56 | -15.62 | 0.25 | 1150.0 | 400.0 | 0.01 | -50.0 | 200.0 | 5.71 | 861.76 | 372.6 | 0.18 | 350.0 | -75.0 | 0.14 | 100.0 | -73.08 | 0.17 | 0.0 | 13.33 | 0 | 0 | 0 | -267.74 | -321.58 | -517.18 |
| 21Q1 (6) | 0.29 | 20.83 | -72.12 | -0.11 | -10.0 | -1000.0 | 0 | 0 | 0 | 0.05 | 66.67 | 350.0 | 0.18 | 28.57 | -82.52 | 0.02 | -71.43 | 100.0 | 0.02 | 125.0 | 100.0 | 0.59 | -66.09 | 47.77 | 0.04 | -93.1 | -73.33 | 0.07 | -75.86 | -56.25 | 0.17 | 6.25 | 6.25 | 0 | 0 | 0 | 120.83 | 126.56 | -62.82 |
| 20Q4 (5) | 0.24 | -20.0 | -35.14 | -0.1 | 92.96 | 94.92 | 0 | 100.0 | 100.0 | 0.03 | -50.0 | -70.0 | 0.14 | 112.5 | 108.75 | 0.07 | 250.0 | 40.0 | -0.08 | -700.0 | -500.0 | 1.75 | 290.25 | 41.4 | 0.58 | -26.58 | 0.0 | 0.29 | -36.96 | 20.83 | 0.16 | 6.67 | 0.0 | 0 | 0 | 0 | 53.33 | 8.44 | -42.34 |
| 20Q3 (4) | 0.3 | -30.23 | 0.0 | -1.42 | -89.33 | 0.0 | -0.66 | 0 | 0.0 | 0.06 | -40.0 | 0.0 | -1.12 | -250.0 | 0.0 | 0.02 | -60.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.45 | -62.87 | 0.0 | 0.79 | 9.72 | 0.0 | 0.46 | -11.54 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0.0 | 49.18 | -23.37 | 0.0 |
| 20Q2 (3) | 0.43 | -58.65 | 0.0 | -0.75 | -7400.0 | 0.0 | 0 | 0 | 0.0 | 0.1 | 600.0 | 0.0 | -0.32 | -131.07 | 0.0 | 0.05 | 400.0 | 0.0 | -0.01 | -200.0 | 0.0 | 1.21 | 200.72 | 0.0 | 0.72 | 380.0 | 0.0 | 0.52 | 225.0 | 0.0 | 0.15 | -6.25 | 0.0 | 0 | 0 | 0.0 | 64.18 | -80.25 | 0.0 |
| 20Q1 (2) | 1.04 | 181.08 | 0.0 | -0.01 | 99.49 | 0.0 | 0 | 100.0 | 0.0 | -0.02 | -120.0 | 0.0 | 1.03 | 164.38 | 0.0 | 0.01 | -80.0 | 0.0 | 0.01 | -50.0 | 0.0 | 0.40 | -67.55 | 0.0 | 0.15 | -74.14 | 0.0 | 0.16 | -33.33 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0.0 | 325.00 | 251.35 | 0.0 |
| 19Q4 (1) | 0.37 | 0.0 | 0.0 | -1.97 | 0.0 | 0.0 | -1.8 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | -1.6 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 1.24 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 92.50 | 0.0 | 0.0 |
